11 May 2026
9/10
Corporate & Business
Effective: 28/04/2026
Spain approves a law to reduce bureaucracy, eliminate market barriers and improve the quality of regulations. It seeks to facilitate the lives of companies and citizens in their dealings with the Administration.
Companies, self-employed workers, citizens and public administrations throughout Spain
31 Mar 2026
9/10
Tax & Revenue
Effective: 25/03/2026
The mandatory electronic invoicing system between business owners and professionals in Spain is established. All companies and self-employed individuals must issue and receive invoices in digital format.
All business owners and professionals carrying out B2B transactions in Spain
31 Mar 2026
9/10
Social Security
Effective: 01/01/2026
The contribution rules to Social Security for companies and workers in 2026 are established. It affects wages, bases and applicable rates throughout the year.
Companies, self-employed workers, employees and special groups with SS contributions
27 Mar 2026
9/10
Tax & Revenue
Effective: 25/03/2026
The official forms and deadlines for filing the Income Tax and Wealth Tax returns for the 2025 tax year are approved. It also regulates how to obtain and confirm the draft return by electronic means.
Taxpayers required to file IRPF and/or Wealth Tax returns in 2025
29 May 2026
8/10
Tax & Revenue
Effective: 29/05/2026
Tax Authority approves official models for declaring Corporate Income Tax for fiscal year 2025, with changes in tax rates for microenterprises and new deductions.
Companies, permanent establishments and foreign entities with presence in Spain
28 May 2026
7/10
Social Security
Effective: 28/05/2026
Flexible retirement is reformed to make it easier for retirees to work without losing their entire pension, expanding options for both employed and self-employed work.
Retirees wishing to work, companies hiring them and self-employed pensioner workers
12 May 2026
7/10
Labour & Employment
An official amendment to the collective agreement in the construction sector is registered. The changes affect the working conditions of workers in the sector.
Construction sector companies and workers throughout Spain
12 May 2026
7/10
European Regulations
Effective: 29/04/2026
The European Union launches a Talent Pool to facilitate the hiring of workers from non-EU countries. It will connect international candidates with European employers who cannot find suitable profiles in the local market.
Companies with hiring difficulties, non-EU workers and immigration authorities
11 May 2026
7/10
European Regulations
The EU approves a directive requiring Member States to strengthen their criminal legislation against public and private corruption. Spain must adapt its regulations to comply with the new European standards.
Companies, public officials, administrations and compliance officers in Spain and the EU
07 May 2026
7/10
European Regulations
Errors are corrected in the European Directive regulating liability for damages caused by defective products, replacing the 1985 regulations. It affects manufacturers and distributors throughout the EU.
Manufacturers, importers, distributors and technology companies operating in the EU